Law: Customs Act, 1969

Section: 29,32,32A,79,179,194B(1),196

(a) Customs Act (IV of 1969)--- ----S. 79 [as amended by Finance Act (III of 2006)]---Automated Computerized Customs System---Object, purpose and scope---Importer and his clearing agent were duty bound to self-assess and pay liability of duty, taxes and other charges thereon through Automated Computerized Custom System (PACCS)---Under such system consignment was not physically checked by customs authorities, whereas only few consignments were examined through random selection by computer---Mechanism of PACCS on the one hand provided self-assessment without any departmental intervention or hackles of examination and assessment, whereas at the same time, also casted upon importer a responsibility to make true declaration of goods imported by making proper payment of duties and taxes payable as per law. (b) Customs Act (IV of 1969)--- ----Ss. 29, 32, 32-A, 179 & 196---Mis-declaration of goods---Wrong mentioning of HS Code of goods---Import of rubber---Concurrent findings of fact by the forums below---Authorities issued show cause notices to importers for knowingly and deliberately mentioning wrong HS Code to evade customs duty and other taxes---Validity---All details of goods imported and their respective PCT Headings including goods under dispute were available on Website and there was no scope left for importer to mis-declare particulars of goods on goods declaration---Importers were confronted through show cause notice that the goods declaration were in 360 bales [Bales were used for packing Ribbed Smoked Sheets (RSS) while latex was imported in drums or huge flexi bags], in 120 feet container which was done to hoodwink customs authorities---No plausible explanation was offered by importers in such regard---Concurrent findings of all forums below in such regard was based on proper appreciation of facts and correct application of law, therefore, authorities had rightly invoked the provision of S. 32 of Customs Act, 1969, within the prescribed period of limitation---Importers deliberately and with mala fide intention had caused loss of revenue to exchequer by mis-declaring the description, value and HS Code of goods imported through consignments in…

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